It is assumed that the reader of this paper will already be aware of many of the basic principles of employment law in Ontario, including the concepts of reasonable notice of termination at common law, mitigation of damages, the treatment of benefits and the like. This paper is instead intended to address some of the finer points of payroll basics that arise under the ESA and other applicable statutes and it will address some of the most significant factors which should be kept in mind by employers when it comes to: (a) the termination of employment; and (b) ensuring that statutory deductions and paperwork are properly maintained. To this end, this paper will address the following:

1.      Notice of termination under the ESA
2.      Special considerations regarding lump sum termination payments
3.      Special considerations regarding records of employment and employment insurance appeals
4.      Hours of work and overtime provisions under the ESA
5.      Permissible wage deductions
6.      Tax considerations upon termination

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